Maintaining market principles: government auditors, PPP equity sales and hegemony
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Maintaining market principles : government auditors, PPP equity sales and hegemony. / Smyth, Stewart; Whitfield, Dexter.
In: Accounting Forum, Vol. 41, No. 1, 2017, p. 44-56.Research output: Contribution to journal › Article › peer-review
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TY - JOUR
T1 - Maintaining market principles
T2 - government auditors, PPP equity sales and hegemony
AU - Smyth, Stewart
AU - Whitfield, Dexter
PY - 2017
Y1 - 2017
N2 - The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.
AB - The UK's government auditors, the National Audit Office (NAO), play a central role in the accountability relations surrounding government expenditure. Commonly portrayed as being independent, they carry out performance audits assessing value for money. To date, the emerging market for PPP equity transactions has attracted little attention. This paper explores that emerging market through a Gramscian framework utilising the concepts of ‘common sense’ and ‘good sense’, focusing on a dialogical analysis of a NAO report on the topic. In the process, the paper contributes to the debate about the nature and role of government auditors.
KW - Government auditors
KW - Gramsci
KW - Hegemony
KW - Dialogics
KW - public private partnership, governance, PPP, management
U2 - 10.1016/j.accfor.2016.06.003
DO - 10.1016/j.accfor.2016.06.003
M3 - Article
VL - 41
SP - 44
EP - 56
JO - Accounting Forum
JF - Accounting Forum
SN - 0155-9982
IS - 1
ER -